NJ Income Tax - Who Must File

You may be required to file a New Jersey income tax return if you were a full-year resident, a part-year resident, or a nonresident with income from New Jersey sources during the year. A full-year resident reports all income subject to New Jersey income tax. The income may be received from any source whether inside or outside the State. Age is not a factor in determining whether a person must file. Even minors (including students) and senior citizens must file if they meet the income filing requirements. Part-year residents are subject to tax on income derived from all sources during their period of residency in New Jersey and must file a return if their income for the entire year exceeds the filing threshold amount for their filing status. Similar filing requirements apply for nonresidents.

You must file a return if-

your filing status is:

and your gross income from everywhere for the entire year was more than the filing threshold: